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How to Start a Nonprofit in South Carolina: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own rules for starting and running a nonprofit. In South Carolina, the process involves initial registration, applying for tax-exempt status, and recurring annual filings. Knowing these requirements from the start will help your organization remain compliant and in good standing.
Understanding the Basics
Before focusing on South Carolina-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Checking availability through the Secretary of State helps avoid delays in the registration process.
Choose your board of directors
Nonprofits in South Carolina are governed by a board that carries fiduciary responsibility. At minimum, you’ll need three directors, who must be natural persons, to provide oversight. There is no residency or membership requirement for directors. Terms are generally one year, with a maximum of five years, and a majority of directors constitutes a quorum. Boards must have at least two committees, and the organization must have a President, Secretary, and Treasurer. One person may hold multiple officer positions if necessary.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent accepts legal and official documents on behalf of the nonprofit.
The agent can be:
- An individual (including a principal/officer of the nonprofit), or
- A business entity already registered and active in Florida.
- The nonprofit cannot act as its own registered agent.
- The agent must have a physical Florida street address (no P.O. boxes).
How to register a nonprofit in the state of South Carolina?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in South Carolina:
File Articles of Incorporation with the South Carolina Secretary of State
To legally incorporate your organization in South Carolina, you must file the Articles of Incorporation with the Secretary of State.
There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.
Filing Methods
- Online: Submit via the South Carolina Business Filing Services Online Portal.
- Mail: Send the completed form to the Secretary of State
Secretary of State
Division of Business Filings
1205 Pendleton St., Suite 525
Columbia, SC 29201
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
Articles of Incorporation |
No specific due date, file before starting the organization |
$25 |
Mail and Online. |
Apply for an Employer Identification Number (EIN) for Your Organization
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold Your Organizational Meeting and Adopt Bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in South Carolina?
Meeting both exemption and solicitation requirements ensures your nonprofit can operate legally while also building trust with donors and the public. With these approvals in place, your organization is ready to focus on its activities.
Federal tax exemption
To obtain federal state-exempt status, you must submit an application to the IRS. Organizations seeking tax exemption from the IRS must use one of the following forms.
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
South Carolina does not require a separate state tax-exemption form for federally recognized tax-exempt organizations. Your federal 501(c)(3) status is sufficient for state income tax purposes.
Note: If your organization wants an exemption from South Carolina Sales and Use Tax, you must file Form ST-387 with the South Carolina Department of Revenue.
Charitable Organization Registration & Renewal Application Initial Registration
Before soliciting donations in South Carolina, most nonprofits must register with the South Carolina Department of State, Bureau of Corporations and Charitable Organizations (BCCO).
Most nonprofits in South Carolina are required to complete the “Registration Statement for a Charitable Organization”, the state’s charitable organization registration form, before starting any fundraising activities. This form collects basic information about your organization’s finances, leadership, and charitable purpose.
-
Filing Methods
- Online: Submit through the South Carolina Attorney General’s online portal.
- Mail: Send the completed form to the Charitable Trust Bureau, Office of the South Carolina Attorney General.
Form Type of application Due date Fee Filing Method Registration Statement for a Charitable Organization
Initial Application
Before beginning any solicitation activities
$50
Both paper and Online filing are available.
Renewal Application
Same form each year, due within 4.5 months after the fiscal year ends
Filing Methods
- Online: Submit via the South Carolina Secretary of State online portal.
- Mail: Send the completed form to the South Carolina Department of the Secretary of State.
South Carolina Secretary of State
Division of Public Charities
1205 Pendleton Street, Suite 525
Columbia, SC 29201
What are the annual tax filing requirements for nonprofits in South Carolina?
Nonprofits in Florida must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file
990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
South Carolina State Tax Filing
The State of Ohio does not require a separate state tax-exemption filing. However, nonprofits must submit a copy of that form along with the South Carolina Annual Financial Report.
Unrelated Business Income
- Form SC990-T is used by exempt organizations in South Carolina to report income that is subject to unrelated business income tax (UBIT). This ensures compliance with state tax laws even for tax-exempt entities.
- Due date: It is generally due by the 15th day of the 5th month after the end of the organization’s accounting period.
Filing methods
- Online: Submit via the South Carolina Department of Revenue's online portal, MyDORWAY.
-
Mail: Send the completed form to:
South Carolina Department of Revenue
Corporate Income Tax
P.O. Box 125
Columbia, SC 29214-0400
Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Do South Carolina nonprofits pay state income tax?
If your nonprofit has federal tax-exempt status, it is automatically exempt from South Carolina corporate income tax. However, UBI is still taxable and reported on Form CD-405.
Do I need to register before soliciting donations in South Carolina?
Yes. Most nonprofits must file an Initial Charitable Solicitation License Application (Form CO-1) with the South Carolina Secretary of State before fundraising.
What is the annual renewal requirement for charitable solicitation?
Nonprofits must file Form CSL-101 (Charitable Solicitation Renewal) by the 15th day of the 5th month after their fiscal year ends (same as IRS Form 990), either online or by mail.
What are the fees for charitable solicitation registration/renewal?
| Contributions Received (Last Fiscal Year) | Registration/Renewal Fee |
|---|---|
|
Less than $5,000 |
No fee |
|
$5,000 – < $100,000 |
$50 |
|
$100,000 – < $200,000 |
$100 |
|
$200,000 or more |
$200 |
When are filings due?
- IRS Form 990 series: 15th day of the 5th month after the fiscal year end.
- South Carolina CSL-101 (renewal): Same as IRS Form 990 due date.
- South Carolina CD-405 (UBI): Same as IRS Form 990-T due date (15th day of 5th month after year-end).
Do South Carolina nonprofits need bylaws and a board of directors?
Yes. South Carolina requires at least one director, but to qualify for 501(c)(3) status, you need at least three directors. Bylaws are not filed with the state but must be adopted and kept in your records.